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Xerox's Maintenance and Repair Services Not Taxable Under Works Contract: Section 65 (105) (zzzza) Finance Act, 1994.
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....The activities undertaken by M/s. Xerox under various contracts in question for Maintenance and Repair and XGS i.e. 'Business Support Service'/‘Business Auxiliary Service’ do not qualify as taxable service under Works Contract service, under Section 65 (105) (zzzza) of Finance Act, 1994, during the period - AT....